Legal Opinion
Century Importers, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided March 3, 2000No. 99-1117PublishedCited by 10 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge RADER. Dissenting opinion filed by Circuit Judge PAULINE NEWMAN.
RADER, Circuit Judge.
The United States Customs Service (Customs) assessed duties based on the invoice value of beer imported by Century Importers, Inc. (Century). The Canadian exporter later reimbursed Century for the duties. On summary judgment, the United States Court of International Trade agreed with Century that Customs erred by failing to deduct the reimbursed duties from the transaction price as indicated by the importer’s invoice. Century Importers, Inc., v. United States, 19…
2Cases cited7 opinions
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- St. Paul Fire & Marine Insurance Co. (Surety for Carreon, Inc.) v. United StatesCourt of Appeals for the Federal Circuit · 1993
- Executone Information Systems v. United StatesCourt of Appeals for the Federal Circuit · 1996
- Aviall of Texas, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Ford Motor CompanyCourt of Appeals for the Federal Circuit · 2006
- Esso Standard Oil Co. (PR) v. United StatesCourt of Appeals for the Federal Circuit · 2009
- G & R Produce Co. v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Ford Motor Co. v. United StatesUnited States Court of International Trade · 2000
- Hynix Semiconductor America, Inc. v. United StatesUnited States Court of International Trade · 2006
5 more not listed; retrieve them via the Exa API.